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audit procedures

This topic has 4 replies, 3 voices, and was last updated 12 years ago by Ken Garrett.

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May 29, 2013 at 3:22 pm #127635
namratajain2012
Member
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is it necessary to write the procedures in a sequence or is it ok if we write in a random order ? please guide
May 29, 2013 at 3:36 pm #127639
zlip792
Member
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I think random order is allowed as well because in exam pressure I think there is always a catch and if the examiner will be super strict, hardly few will go through it. So I think no order is followed.
May 29, 2013 at 4:11 pm #127654
Ken Garrett
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What procedures are you referring to?
May 29, 2013 at 5:41 pm #127672
namratajain2012
Member
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for example: inorder to obtain sufficient evidence auditor procedure before or after inventory count during final audit. is it necessary to write the audit procedure in a sequence or can v write randomly ?
May 29, 2013 at 5:50 pm #127673
Ken Garrett
Keymaster
- Topics: 10
- Replies: 10648
If the procedures are performed at different times then you have to keep them separate. otherwise yuor answer will be very confusing.
It doesn’t matter whether you write all your post-count tests before all your pre-count tests.
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